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2022 (12) TMI 320 - AT - CustomsCondonation of time limit for filing appeal - appeal filed beyond the statutory period of filing the Appeal before the Tribunal - HELD THAT:- The Order-in-Original dated 28.02.2019 was communicated to the Appellant on 07.03.2019 and accordingly he was required to file Appeal before the First Appellate Authority within 60(sixty) days i.e. on or before 07.05.2019, but however, the Appeal was filed only on 04.06.2019 i.e. after expiry of the statutory period of 60(sixty) days from the date of communication of the order. Though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable period of 30(thirty) days. However, the Ld.Commissioner(Appeals) chose not to condone the delay and rejected the Appeal before him without going into the merits of the case. The limitation period has been calculated from the date of order instead of date of communication of the order. The delay in filing the Appeal before the Ld.Commissioner(Appeals), is condoned and it is found appropriate to remand the matter to the Ld.Commissioner(Appeals) for deciding the Appeal on merits without further visiting the aspect of limitation. Appeal allowed by way of remand.
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